If you're relocating to the UK, you may be eligible for Transfer of Residence (ToR) relief, which allows you to bring in personal belongings like furniture, vehicles, and pets, without paying import duty or VAT.
What Is ToR Relief?
ToR relief is a UK government scheme that lets individuals move their personal goods into the UK tax-free, provided they meet specific conditions.
This can apply to:
• Full household moves
• Returning UK residents
• Expats relocating for work or retirement
Who Can Claim ToR Relief?
You can apply if:
• You’ve lived outside the UK for 12+ continuous months
• You’re moving your main home to the UK
• Your goods have been owned and used for 6+ months
• You’re importing them within 12 months of arrival
• You plan to keep using the goods for at least 12 months after arrival
Please note: ToR does not apply if you're moving from an EU country to Northern Ireland.
What Items Can You Bring?
Eligible for ToR Relief:
• Personal and household effects (e.g. furniture, clothing)
• Private motor vehicles, trailers, bikes, boats, and caravans
• Tools and equipment used for your profession
Not Covered:
• Alcohol and tobacco
• Items for business or resale
• Goods from second homes or holiday properties
• Items not owned/used for at least 6 months
How to Apply for ToR Relief (ToR1)
Gather Your Documents:
• Inventory list (grouped—no need for brand or value)
• Proof of previous address (utility bills, rental agreements, etc.)
• Proof of UK address (or booking, or host’s letter if no fixed address)
• Passport photo page (or military orders)
• Vehicle info (VIN, reg, make/model, year)
• Pet documentation (if applicable)
Apply Online
Submit the ToR1 form via GOV.UK.
Receive a Unique Reference Number (URN) from HMRC.
This number must be quoted during your import process and shared with your courier or removals company.
Use the Correct Customs Codes:
Procedure Code: 40 00 C01
VAT Relief Code: F45
How Long Does It Take?
• HMRC typically processes ToR applications in 1–5 working days
• At busy times, it may take up to 6 weeks
• You can apply up to 6 months before your move
• The URN remains valid for 12 months after arrival
After You Arrive
To keep your ToR relief valid:
• Goods must arrive in the UK within 12 months of you
• You must not sell, loan, or transfer the items for 12 months
• If you do, HMRC may charge duties and VAT
Need Help With Your ToR Application?
Get in touch today to make your move stress-free.
CALL 0208 893 7722
